96-1094

Income Tax

Signed 12/20/96

BEFORE THE UTAH STATE TAX COMMISSION

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PETITIONER, :

:

Petitioner, : ORDER

:

v. :

:

AUDITING DIVISION OF THE : Appeal No. 96-1094

UTAH STATE TAX COMMISSION, : Account No. #####

:

Respondent. : Tax Type: Income Tax

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated MMDDYY, filed by Petitioner as a result of the Commission's final decision dated MMDDYY.

APPLICABLE LAW

Utah Administrative Rule R861-1-5A(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may exercise its discretion in granting or denying a Petition for Reconsideration.

DECISION AND ORDER

Petitioner did not present sufficient grounds for reconsideration of the Commission's final decision in this matter. Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition for Reconsideration is denied. It is so ordered.

DATED this 20th day of December, 1996.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner